Managerial Auditing Journal: Volume 39 Issue 2

Secrecy culture, client importance, and auditor reporting behavior: an international study

Brian M. Lam, Phyllis Lai Lan Mo, Md Jahidur Rahman

This study aims to investigate whether auditors compromise their independence for economically important clients in countries with a secrecy culture.

The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision

Dereck Barr-Pulliam, Marc Eulerich, Nicole Ratzinger-Sakel

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The…

The power of institutional investors: empirical evidence on their role in investment in internal audit function

Adel Ali Al-Qadasi

Institutional investors are major shareholders in publicly traded firms and play crucial roles in the financial and governance aspects of these firms. Despite their importance…

Stressors–performance relationship in public accounting firms: a quasi-longitudinal study

Adrien Bonache

This study aims to examine the changes in the correlations between stressors and performance in French chartered and accounting firms.